Republican National Chairman Ken Mehlman took a special swipe at potential 2008 wannabe Hillary Rodham Clinton yesterday as Republicans gathered in Memphis for a cattle show of their own post-Bush presidential hopefuls.

“To support our troops in Iraq, Hillary Clinton’s plan – higher taxes,” gibed Mehlman as he ridiculed Democrats for being unable to agree on an agenda for next fall’s congressional elections.

Mehlman was referring to Clinton’s 2002 remark that “I don’t see any alternative” to repealing the Bush tax cuts to finance war in Afghanistan and Iraq, a stance she has called the only “responsible” approach.

A parade of Republicans led by Sen. John McCain (R-Ariz.) is starring at the Southern Republican Leadership Conference, but former Mayor Rudy Giuliani – who tops many 2008 GOP polls – is skipping the Memphis event, citing business.

The show features a 2008 straw poll tonight – but McCain was reported ready to ask his fans to vote for Bush to show support for the embattled president, a move sure to please Bush loyalists and dilute the poll’s impact.